After weeks of long budget deliberations, it all boils down to a series of votes tomorrow for Allegheny County Council members who will either approve or reject the 2008 county budget.

Council members say it will be a tough vote by all measures. And they agree that there are no easy ways of balancing the $727.5 million budget, which contains two new taxes proposed by county Chief Executive Dan Onorato to fund mass transit.

Mr. Onorato proposed the taxes -- 10 percent on poured alcoholic drinks and a $2-a-day levy on car rentals -- as a way of funding the county's $30 million subsidy of the Allegheny County Port Authority.

The county's subsidy is essential for the authority to leverage state matching funds.

"We might not be able to get a budget," council President Rich Fitzgerald said. "I am going to vote for the option of the drink and car rental taxes, but I don't know if we have 10 votes yet."

Because the taxes are embedded in the budget, a vote for the taxes is essentially a vote to approve the budget. And it will take 10 votes of the 15-member council to adopt the budget with new taxes.

Mr. Fitzgerald, D-Squirrel Hill, is one of three council members -- joining John DeFazio, D-Shaler, and James Burn Jr., D-Millvale -- who have said they will vote for the new taxes.

Three council members, Vince Gastgeb, R-Bethel Park, Matt Drozd, R-Ross, and Jan Rea, R-McCandless, have so far said they are opposed to new taxes. They will be joined by two potential "no" votes tomorrow when incoming council members Nick Futules, D-Verona, and Jim Ellenbogen, D-Banksville, take their seats.

All along, Councilman Bill Robinson, D-Hill District, chairman of council's Budget and Finance Committee, has said the challenge for council members is how to keep taxes low while creating new revenue streams for the county in 2008 and beyond.

And if they reject the new taxes, council members will be faced with either raising the county property tax rate or approving no taxes at all, which would require the county to lay off about 800 employees.

Mr. Onorato has vowed to veto any budget with a property tax increase. The county's home rule charter requires council to adopt a balanced budget 25 days before the end of the year. Some members have proposed a continuing spending resolution in the event that council fails to approve a budget this week.

Mr. Onorato is not only opposed to such a move, he believes it is illegal.

"At the moment, I don't think there are 10 votes for the budget," Mr. Robinson said Friday. "I would prefer that every budget we vote on is a bipartisan vote, but it appears that most of the Republicans are going to vote against this budget."

But one Republican to watch is Dave Fawcett, of Oakmont, whom observers, restaurateurs opposed to the new taxes, and other lobbyists consider a swing vote that could tip the balance in favor or against a budget with new taxes.

Last week, Mr. Fawcett, serving in his second term on council, presented his colleagues with an alternative taxing proposal, which he plans to introduce to council tomorrow.

His plan would balance the budget by reducing the proposed drink tax to 5 percent and raising the county real estate tax by $29 for every $100,000 of assessed value on property.

The county's tax rate, currently 4.69 mills, would increase by 0.29 mills to 4.98 mills.

"I haven't made up my mind yet. I am still listening to everybody about what we are going to do," Mr. Fawcett said Friday, adding that his vote has been seriously lobbied by pro and anti-new tax camps.

Citing a lack of county revenue in the last few years, Mr. Fawcett said the county needs income. Allegheny County's fiscal problems started with the base year property assessment plan which stagnated the county's income, Mr. Fawcett said.

And come tomorrow's vote, "there will be no winners," he said.